This Article expires for qualified rehabilitation
expenditures and rehabilitation expenses incurred on or after January 1, 2015.
For qualified rehabilitation expenditures and rehabilitation expenses incurred
prior to January 1, 2015, this Article expires for property not placed in
service by January 1, 2023. (2010-166, s. 1.5; 2012-36,
s. 12(a); 2018-5, s. 38.10(j).)